论文化对会计活动的影响

随着会计理论的不断发展完善,学术界对其的研究已不再停留于表面,而是开始挖掘会计背后所代表的环境与文化因素。本文从会计与环境的关系出发,就构成影响会计活动的环境因素之一——文化这一要素进行讨论,主要分析社会文化这一大环境对各国会计制度的影响,同时也对企业文化这一小环境中的会计活动作出探讨。

On the Influence of Culture upon Accounting Activities

With the development of accounting theory, researches come to explore the environmental and cultural factors. The dissertation discusses culture, one of the environmental factors that influence accounting activities, and mainly analyzes the impact that social culture puts upon accounting systems in different countries and expounds accounting activities under corporate culture.